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Journal Economic Business Innovation
Published by PT Inovasi Analisis Data
ISSN : 30474108     EISSN : 30483751     DOI : 3048-3751
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal Economic Business Innovation (JEBI) accepts papers/articles in the field of Economics Business Multidisciplinary Innovation as follows: 1. Accounting Innovation Financial Accounting Management Accounting and Information Systems Public Accounting Auditing Islamic Accounting Banking Tax Accounting Cost Accounting Forensic Accounting Governmental Accounting Environmental Accounting International Accounting Nonprofit Accounting Ethics in Accounting Accounting Information Systems Corporate Governance in Accounting Sustainability Accounting Behavioral Accounting Integrated Reporting Financial Statement Analysis 2. Management Innovation Finance Marketing Human Resource and Organization Strategic Management Entrepreneurship Operations Management Supply Chain Management Project Management Change Management Innovation Management Knowledge Management Risk Management Quality Management Performance Management Leadership and Management Development Corporate Social Responsibility (CSR) Diversity and Inclusion Management International Business Management Technology Management Talent Management 3. Multi-Discipline Advanced Innovation The scope includes market analysis, fiscal policy, consumer behavior, financial management, capital market investment, product development, digital economy, entrepreneurship, marketing strategy, international trade, environmental economics, corporate performance, economic development, employment, corporate finance, supply chain management, business innovation, health economics, human resource economics, and organizational behavior. With this diverse focus, the journal aims to be a platform for current research and discussion in economics and business relevant to global and local developments.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 75 Documents
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Digital Literacy, Tax Knowledge, and MSME Tax Compliance in the Era of Digital Taxation Adellya, Sherly; Markhumah, Umatun
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.318

Abstract

Purpose: The study tests the role of digital literacy and tax knowledge as antecedents to MSME tax compliance in digitally mediated taxation systems, integrating a conceptual divide in previous research. Method: A thematic and structural analysis of the literature: Digital tax compliance studies Contributing to digital tax research, SLR proponents an analysis based on both thematic synthesis and bibliometric mapping to (1) provide a broad scope depiction by synthesizing empirical evidence, and (2) create insights into structural patterns. Findings: The findings also show that digital literacy and tax knowledge positively influence on MSMEs tax compliance, but the relations are interdependent instead of independent. Digital literacy help the taxpayer in using electronic tax systems to reduce procedural complexities and operational mistakes and tax knowledge supports them in correct interpretation of tax rules. Enhancements in compliance are particularly significant when both these features present, which can account for the mixed results associated with digital tax reform reported in the literature. This bibliometric analysis shows a nascent move to capability-based theories of compliance and continued dichotomy between technical and cognitive viewpoints. Novelty: This paper contributes to tax compliance literature by theorising digital literacy and tax knowledge as complementary competences which interact to shape compliance conduct in digital taxation contexts. Implications: The results imply that digital tax reforms should be introduced as capacity-building programs, incorporating the enhancement of digital skills and adaptive tax education for inclusive and sustainable MSME tax compliance.
Consumer Purchase Intention toward BYD Electric Vehicles: The Influence of Price, Quality, and Brand Image Ibnu Hajar , Al Hafidh; Widayati, Catur
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.319

Abstract

Purpose: The purpose of this paper is to investigate the effects of price, product quality and brand image on consumer purchase intention for electric cars in an emerging market. Method: An empirical study was generated to measure the direct effects of latent constructs by structural modeling that includes consumer perception data. Findings: The research findings reveal that price, product quality and brand image also have a significant and positive influence on purchase intention. Of these antecedent brand image is found to be the most influential predictor, reflecting that symbolic and trust perceptions are primary in influencing consumer's chosen action. Price perception affects purchase intention positively through perceived value and product quality enhances confidence in technological performance and reliability. The three variables combined account for a large portion of variance in purchase intent, demonstrating the multidimensional character of EV adoption. Novelty: This paper combines perceived value theory with brand signaling and empirically investigates the relative impacts of functional and symbolic factors on intention to purchase electric vehicles in an emerging-country context. Implications: The paper also implies that manufactures may need to place brand-building strategies as strategic priority together with cost-based competition and quality improvement, and policymakers are recommended to initiate the projects of confidence building for consumer concerning electric vehicle brands.
Agentic AI Readiness and Sustainable Service Performance in Digital Retailers Syifa Isfahan, Amelia; Puspitasari, Diana
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.320

Abstract

Purpose: This study explore how digital and artificial intelligence (AI)based organisational capabilities relate to sustainable service performance in digital retail companies, via operational agility mechanisms. Method: This paper adopted a quantitative research methodology with survey data collected from digital retailers' managers and with the help of partial least squares approach to structural modeling. Findings: The results demonstrate that the use of customer analytics, data quality capability, and process digitization are directly as well as positively associated with sustainable service performance through operational agility. This is a key factor in the successful translation of digital strengths into better service results, which requires agility for operational and processes change and to make quick decisions. By contrast, the influence of agentic artificial intelligence capability on service performance is not statistically significant, suggesting that high-level AI technologies are not enough to create value unless well-integrated into the organization. Additionally, data governance maturity does not enhance the relationship between operational agility and service performance, indicating that governance is mostly an enabler infrastructure rather than a performance enhancer. Novelty: Our contribution to the literature is therefore three-fold in unpacking artificial intelligence capability, analytics use and process digitization from a single resource-based dynamic capabilities perspective, while providing nuanced evidence within the digital retail context. Implications: Findings empirically contribute to strategic managerial recommendation that managers need to prioritize agility based digital investments, and theoretically how service performance sustainability develops line of the orchestration of data, technology, and operational capabilities in dynamic markets.
Digital Transformation and AI Implementation Effects on SME Financial Performance in Emerging Economies Fatimah, Shela; Puspitasari, Diana
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.321

Abstract

Purpose: This paper examines the impact of digital transformation and AI capabilities on MSME financial performance in an emerging economy via operational efficiency. Method: A quantitative survey is used as a method of data collection for the study and PLS-SEM is used to test the mediation and moderation. Findings: Results show that digital transformation capability, AI usage intensity, IT infrastructure preparedness and TTMS' (i.e., top management teams) digital competency drive operational efficiency, which in turn enhances financial performance. No direct financial implications from using AI or digital transformation capability are identified, highlighting that technological value is mainly achieved through operational efficiencies. On the other hand, IT infrastructure preparedness and digital management competence demonstrate both a direct and an indirect effect on performance. Environmental uncertainty has no direct effects on financial performance and does not moderate the relationships under study, indicating that digital and AI capabilities serve as basic rather than contingent drivers in this setting. Novelty: This work adds by disambiguating the mediating role of digital value creation in MSME and by questioning the tacit boundary condition effect of environmental uncertainty in emerging economy context. Implications: The findings emphasize therefore the necessity for integrating digital and AI strategy at heart of business process and developing managerial digital competencies to achieve durable performance improvements.
Intellectual Capital and Long Term Competitive Advantage through Innovation Capability Sugianto
Journal Economic Business Innovation Vol. 2 No. 4 (2026): January
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v2i4.322

Abstract

Purpose: The focus of this study is to investigate how intellectual capital can generate sustained competitive advantage through innovation capability. Method: The variance-based structural equation modeling (VB-SEM) technique is utilized in this study to examine a mediation model guided by strategic management theory. Findings: We find that intellectual capital is an important strategic resource that positively influences firms’ capacity to create innovation capability and long-term competitive advantage. Innovation capability is a dynamic force to turn knowledge-based resources to competitive outcomes that last longer. The findings also indicate that the direct effect of intellectual capital to long-term competitive advantage is enhanced by firms' ability to utilize innovation-related capabilities, which stresses the importance of developing capabilities rather than merely possessing resources. In sum, the model offers strong empirical justification for the theoretical unification of resource-based and dynamic capability views when accounting for sustained competitive advantage. Novelty: This study provides a unique contribution by casting innovation capability as one composite mediator, which is an explicit link between intellectual capital and lasting competitive advantage consequently adding to existing research that has predominantly concentrated on short-term performance or fragmented measures of innovation. Implications: Findings The research offers strategic implications for managers and policy makers, because it demonstrates the significance of setting IC management in line with innovation capability development toward sustainability competitiveness on a knowledge-based industry.

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